Robert Kerr, A General History and Collection of Voyages and Travels…
“ It is to be noted, however, that when any merchant happens to die in the kingdom of Pegu, one-third of all that belongs to him goes, by ancient law and custom, to the king and his officers, but the other two-thirds are honourably restored to those having authority to receive them. On this account, I have known many rich men who dwelt in Pegu, who have desired to go thence into their own country in their old age to die there, that they might save the third of their property to their heirs, and these have always been allowed freely to depart without trouble or molestation. ”
